Country of focus

Côte d'Ivoire

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Our work in Côte d'Ivoire

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Policy Brief

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

May 2024
Hannelore Niesten

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Factsheet

Taxation of digital financial services in Côte d’Ivoire

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Tobacco Taxation in Côte d’Ivoire

May 2020
Kirsten van der Zee

Journal Article

Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting

September 2018
Tiangboho Sanogo

Working Paper

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire

June 2016
Tiangboho Sanogo, Jean-François Brun
Côte d’Ivoire property tax reform: the political will paradox
25 July 2025

Côte d’Ivoire property tax reform: the political will paradox

Camille Barras, Marie Reine Mukazayire
In Côte d’Ivoire, property tax has been identified as a key source to help raise revenue, however, it remains largely…
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How do taxes affect the price of digital financial services?
13 April 2023

How do taxes affect the price of digital financial services?

Hannelore Niesten, Awa Diouf
How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial…
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How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
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West African governments must increase taxes on tobacco for better health and public finances
31 May 2021

West African governments must increase taxes on tobacco for better health and public finances

Jean Tesche

For more than 30 years, the World Health Organization (WHO) has designated May 31 as World No Tobacco Day, which…

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The unintended consequences of taxing mobile money transactions
10 July 2020

The unintended consequences of taxing mobile money transactions

Killian Clifford

Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to…

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New interactive site on taxing tobacco in West Africa
31 May 2022

New interactive site on taxing tobacco in West Africa

Did you know cigarettes have actually become more affordable in Africa over the last four years? Find out how tobacco…
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Our new resource page on tobacco taxation
3 June 2020

Our new resource page on tobacco taxation

May 31st was World No Tobacco Day. Every year, tobacco use causes more than 8 million deaths globally, and 80%…

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Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018
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